Section 36A(11) in The Delhi Value Added Tax Act, 2004
(11)Every person responsible for making deduction of tax under this section shall apply to the Commissioner for a Tax Deduction Account Number within the prescribed time and in the prescribed form and shall also furnish a return in the prescribed form within the prescribed period [and in the manner as may be notified by the Commissioner] [Inserted by DVAT (Second Amendment) Act, 2012 (6 of 2012) dated, 15-6-2012, w.e.f. 18-6-2012.]:Provided that, unless intimated otherwise by the Commissioner, every person having obtained Tax Deduction Account Number under Delhi Sales Tax on Works Contract Act, 1999 (Delhi Act 9 of 1999) shall be deemed to have obtained a Tax Deduction Account Number under this Act and shall use the same Tax Deduction Account Number under this Act.
